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jeasiq-1600
Effect of IFRS 16 on the quality of financial reporting For the Iraqi economic units Applied to the General Company of Iraqi Airways
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The rental activity receives "significant" interest from accounting organizations interested in issuing accounting standards worldwide, such as the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB). As leases represents an important source of finance for economic units as an alternative to financing assets through purchase or borrowing. Professional organizations have focused on addressing the situation of extra-budgetary funding through which the lessee hides many leases that are classified as financing without It shows in the budget, which gives an incorrect picture of the reality of the financial situation of economic unity, IASB has issued IFRS 16, which terminates off- Balance sheet Financing by the lessee by recognizing all leases in the lessee's budget except for short-term contracts of one year, less, and less value of less than $ 5,000, Has been extended. The elimination of extra-budgetary funding is positively reflected "in the quality of financial reporting. The research examines the impact of IFRS 16 on the quality of the financial reporting of the Iraqi Airways Company as a charter entity and it deals with all leases as operating in line with the consolidated accounting system that is required to prepare its financial statements., and with Iraq's intention to adopt international standards, which started with the banking sector according to the instructions of the Central Bank by the end of 2016, the research provides a "modest" effort to adopt a model conforming to IFRS 16, Standardized accounting system in a vital sector of the Iraqi economy, a leasing sector. The research reached a number of conclusions, the most important of which are the following:                                          

- IFRS 16 can be adopted in Iraq while maintaining the consolidated accounting system and utilizing the flexibility of the system to absorb the newly created accounts and the inclusion of accounting account numbers to suit them.                                       

- A positive impact of IFRS 16 on improving the quality of the financial reporting of the Iraqi Airways Company is to reduce the voluntary entitlements of the company, thus enhancing the quality of financial reporting.                                                                   

The most important recommendations reached by the research are:                                    - Iraqi economic units should apply the finance lease and offer the right to use the asset and lease liabilities within the statement of financial position separately from the rest of the items or under the same item that would have been presented if they had been held.

- Updating the accounting guide in the consolidated accounting system to accommodate the changes resulting from the adoption of international standards, including the leases standard through the proposed model, and trying to formulate accounting models that adopt international standards after adjusting them to suit the Iraqi environment, similar to the proposed lease accounting model.

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Publication Date
Mon Mar 18 2019
Journal Name
Al-khwarizmi Engineering Journal
Best Level of Parameters for a Critical Buckling Load for Circular Thin- Walled Structure Subjected to Bending
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Circular thin walled structures have wide range of applications. This type of structure is generally exposed to different types of loads, but one of the most important types is a buckling. In this work, the phenomena of buckling was studied by using finite element analysis. The circular thin walled structure in this study is constructed from; cylindrical thin shell strengthen by longitudinal stringers, subjected to pure bending in one plane. In addition, Taguchi method was used to identify the optimum combination set of parameters for enhancement of the critical buckling load value, as well as to investigate the most effective parameter. The parameters that have been analyzed were; cylinder shell thickness, shape of stiffeners section an

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Publication Date
Sun Mar 26 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effect of Metformin Treatment on some Blood Biomarkers in Women with Endometriosis.
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 Endometriosis is a common women health disorder that occurs when Endometrial-like tissue grows outside the uterus. This may lead to irregular bleeding , pelvic pain, infertility and other complications.   Metformin,  because of its activity to improve  insulin sensitivity, it is  used for  the treatment of diabetes; it  also  has a modulatory  effect  on  ovarian  steroid  production and has  anti-inflammatory  properties,  all may  suggest  its possible effect in treatment  of endometriosis. This  study  was  planned  to  determine  the  effect  of  metformin  on serum levels  of&nbs

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Publication Date
Mon Jan 05 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Irradiation effect of 780-805nm diode laser on wound healing in mice
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Background: Wound healing is a complicated, interactive, integrative process involving cellular and chemotactic activity, the release of chemical mediators and associated vascular response which includes number of phases: inflammatory phase, proliferative phase and remodeling phase. Low level laser therapy can be more effective in the three overlapping phases of wound healing. Biostimulation appears to have an effect on the cellular level, by increasing cellular function and stimulating various cells. The aim of present study was to evaluate histologically the effect of 780-805 diode laser the intensity of inflammation and pattern of epithelization in mice model. Material and methods: The experimental study was performed on ninety six white

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Publication Date
Sun Jun 30 2024
Journal Name
Journal Of Current Medical Research And Opinion
Effect of Educational Programs on MothersKnowledge and Childrens Nutritional Status: Narrative Review
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Publication Date
Tue Apr 18 2017
Journal Name
Transactions Of The Asabe
Effect of Drying Conditions on Triticale Seed Germination and Rice Weevil Infestation
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The combination of high protein content and a soft seed coat makes the wheat-rye hybrid Triticale (Triticosecale) vulnerable to attack by rice weevils. Drying triticale grain to moisture contents safe for storage can prevent infestation by rice weevils, but if grain is being stored for seed, high drying temperatures can affect seed germination. Grain can be effectively dried at low temperatures, but low-temperature drying is difficult in hot, humid regions such as the Gulf Coast. This study nvestigated the effects of drying temperatures from 35°C to 45°C on triticale seed germination and found no statistical differences between the germination rates of the seed at any of the drying temperatures and the germination rates of controls. Final

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Engineering
Effect of Air Bubbles on Heat Transfer Coefficient in Turbulent Convection Flow
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Experimental and numerical studies have been conducted for the effect of injected air bubbles on the heat transfer coefficient through the water flow in a vertical pipe under the influence of uniform heat flux. The investigated parameters were water flow rate of (10, 14 and 18) lit/min, air flow rate of (1.5, 3 and 4) lit/min for subjected heat fluxes of (27264, 36316 and 45398) W/m2. The energy, momentum and continuity equations were solved numerically to describe the motion of flow. Turbulence models k-ε was implemented. The mathematical model is using a CFD code Fluent (Ansys15). The water was used as continuous phase while the air was represented as dispersed. phase. The experimental work includes design, build and instrument a test

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Publication Date
Mon Nov 14 2022
Journal Name
Asian Journal Of Water, Environment And Pollution
Effect of Sodium Fluoride on Glycemic Index and Liver Functions in Rats
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From a health standpoint, fluoride (F) is a vital element for humans. It had harmful effects on numerous organs when consumed in high dosages. Fluoride poisoning has been linked to liver damage. The purpose of this study was to see how sodium fluoride (Naf) affected liver function and the glycemic index in adult male albino rats. Fourteen (14) adult male Wistar albino rats were randomly and evenly divided into two groups and given the following treatments for thirty (30) days: G1 Group (Control group), were given distilled water and fed a balanced diet, G2 rats were administered water that contained 100 ppm Naf. The animals were fasted for 8-12 hours before being anesthetized and blood samples were taken by heart puncture technique

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Publication Date
Sat Apr 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of Ginger Powder Addition in Broiler Chicken Diets on Productive Performance
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The purpose of this research was to examine the impact of varying doses of ginger powder on broiler productivity. There were 180 commercial strain Ross 308 day old chicks utilized in the experiment, and each chick was weighed and allocated randomly among four treatments. Three different treatments were tested, each with a replication of 15 chicks. The diet was supplemented with 0.5, 1.0 and 2.0g/kg of ginger powder, respectively, as a control. As compared to the other treatments, the control group had considerably higher body weights, weight growth, feed intake, and feed conversion ratio. Ginger powder use was shown to have a detrimental impact on growth in this investigation.

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Publication Date
Tue Dec 20 2022
Journal Name
International Journal Of Emerging Technologies In Learning (ijet)
Effect of Augmented Reality Technology on Spatial Intelligence among High School Students
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Spatial Intelligence is a mental ability to understand and solve real-world problems. These visual-spatial representations are fundamental in learning various "STEM" topics, like digital drawing, art presentations, creating graphical representations, 2D designs. Opportunity to interact with real and/or virtual objects. It is a good opportunity in applying new techniques such as the augmenter, which is able to clarify mathematical tables, concepts and generalizations greatly to the visualization, understanding and mastery of concepts mathematically. The purpose of the research is to investigate impact of using AR technology in developing spatial intelligence for secondary school students, Baghdad. The quasi-experimental design was us

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Publication Date
Thu Nov 01 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effect of Nursing Educational Program on Recovery Following CABG Surgery: Intervention Study
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This intervention study is composed on 55 patients at Saddam Center for Cardiac Surgery (Aben-Albetar) throughout the period from 1st of July 1997 to 15th of January 1999. The study aimed to evaluate the effectiveness of constructed nursing education program on reduction of complications and improving recovery among patients with Coronary Artery Bypass Graft (CABG) surgery through the application of repeated measures. The sample is divided into 27 patients who received the nursing educational program (study group) and 28 patients who continued to receive regular care (controls). Based on previous research meth

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